Customs appeals


You have the right to appeal against any decision taken by Revenue relating to the application of the customs legislation.

The appeal is a two stage process:

  • Stage 1 - If you are not happy with a decision by Revenue you can lodge an appeal with the Customs Appeal Unit. You should lodge your appeal through the deciding officer who made the initial decision.
  • Stage 2 - If you are not happy with the outcome from the Customs Appeal Unit, you can appeal to the Tax Appeals Commission (TAC). This is an independent body to Revenue.

Next: First stage appeal